BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 80IA of the Act for the year under consideration and it was partly disallowed on one component, which was further examined on appeal by the ld.CIT(A) in its adjudication and on further appeal, it was allowed by the Tribunal. There was no failure on the part of assessee in making full disclosure and there is no failure

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 80IA of the Act for the year under consideration and it was partly disallowed on one component, which was further examined on appeal by the ld.CIT(A) in its adjudication and on further appeal, it was allowed by the Tribunal. There was no failure on the part of assessee in making full disclosure and there is no failure

MURTUJA HUSAINBHAI HIRANI,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 3, , NAVSARI

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.196/Srt/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The Ito, Ward-3, Prop. Of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aciph3680D Appellant By Shri Rasesh Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr 09/06/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

191 ITR 667, that section 40A(3) of the Act does not eliminate considerations Murtuja Hussainbhai Hirani of business expediencies. The Hon`ble Rajasthan High Court in the case of Smt. Harshila Chordia Vs. ITO 298 ITR 349 (Raj) had observed that the exceptions contained in Rule 6DD are not exhaustive and that the said rule must be interpreted liberally

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

disallowance in the order dated 27.10.2014 passed under section 143(3) r.w.s. 254 of the Act. 6. On further appeal before the Ld. CIT(A), the action of Assessing Officer was upheld. The Ld. CIT(A) vide confirming the action of Assessing Officer also recorded that before Tribunal, the Ld. AR of the assessee claimed that none of the payment

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DCIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

disallowance in the order dated 27.10.2014 passed under section 143(3) r.w.s. 254 of the Act. 6. On further appeal before the Ld. CIT(A), the action of Assessing Officer was upheld. The Ld. CIT(A) vide confirming the action of Assessing Officer also recorded that before Tribunal, the Ld. AR of the assessee claimed that none of the payment

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY.CIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

disallowance in the order dated 27.10.2014 passed under section 143(3) r.w.s. 254 of the Act. 6. On further appeal before the Ld. CIT(A), the action of Assessing Officer was upheld. The Ld. CIT(A) vide confirming the action of Assessing Officer also recorded that before Tribunal, the Ld. AR of the assessee claimed that none of the payment

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE ACIT.,CIRCLE-6,, SURAT

In the result ground No. 2 of the appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

disallowance in the order dated 27.10.2014 passed under section 143(3) r.w.s. 254 of the Act. 6. On further appeal before the Ld. CIT(A), the action of Assessing Officer was upheld. The Ld. CIT(A) vide confirming the action of Assessing Officer also recorded that before Tribunal, the Ld. AR of the assessee claimed that none of the payment

PANKAJ PRUTHUBHAI DESAI,SURAT vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.146/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Pankaj Pruthubhai Desai, Vs. The Adit, Cpc, 1/A-6, D. K. Park, Near Rupali Canal Bengaluru. Bhatar Road, Surat-395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aappd 7234 E (Appellant) (Respondent) Shri Sapnesh Sheth, Ca Assessee By Respondent By Shri J. K. Chandani, Sr. Dr Date Of Hearing 04/05/2022 Date Of Pronouncement 06/05/2022

191/- on account of disallowance of employees contribution to provident fund and ESI u/s 36 of the I.T. Act, 1961 while processing return of income u/s 143(1) of the I.T. Act, 1961. 2. On the facts and circumstances of the case as well as law on the subject, Asst. Director of IT, CPC has erred in making adjustment

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, the appeal of the assessee is partly allowed for A

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

section 40A(2)(b) of the Act for which no explanation has been filed. The assessee has also failed to substantiate as to how the sales of raw material was made at lower rate. Therefore, we are of the view the ld. CIT (A) was justified in rejecting this grounds of appeal. Accordingly, this grounds of appeal of the assessee

LATE MANISHBHAI NAGINDAS GAJJAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-6(3),, SURAT

In the result, the appeal of the assessee for in ITA

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, Through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316Kh Luhar Mohhallo , Palgam, Chaurasi Surat 359009 Pan: Aovpg 1860K अपीलाथ" Appellant ""यथ"/Respondent

191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SHREE SAI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. IMPERIAL DEVELOPERS,, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण . वष" /A Y: 1 1992/Ahd/2016 Deputy Commissioner Vs Imperial Developers, Of Income Tax, . ‘Blossom’ Near Vesu Canal A.Y. 2013-14 Central Opp.Dps School, Circle-3, Surat – 395 Vesu, Surat. 001. [Pan: Aadfi 5694 R] िनधा"रती क" ओर से /Assessee By Shri Mehul Shah - Ca राज"व क" ओर से /Revenue By Shri Srinivas T.Bidari – Sr.Dr

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE ITO, WARD-2(2)(4),, SURAT vs. M/S. SAI CORPORATION, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE DCIT, CIRCLE-2(3),,, SURAT vs. M/S. ASTHA DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. GOKULDHAM ENTERPRISE,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. ANJANI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance is made in computing total income then there will not be any income which can be deemed as income in respect of which particulars have been concealed. Clause (c) to explanation-4 to section 271(1)(c) explains the amount of tax sought to evaded. It means the difference between tax on the total income assessed